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Article 26. DIPLOMATIC AGENTS AND CONSULAR OFFICERS

U.S. Income Tax Treaty — Technical Explanation - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

   This Article confirms that any fiscal privileges to which
diplomatic or consular officials are entitled under general

provisions of international law or under special agreements will

apply, notwithstanding any provisions to the contrary in the

Convention. The agreements referred to include any bilateral

agreements, such as consular conventions, that affect the taxa­
tion of diplomats and consular officials and any multilateral
agreements, to which both Contracting States are parties, dealing
with these issues, such as the Vienna Convention on Diplomatic

Relations and the Vienna Convention on Consular Relations.

The saving clause of paragraph 4 of Article 1 (Personal

Scope) does not apply, by virtue of the exceptions in subpara­

graph 5(b) of that Article, to override any benefits of this

Article available to an individual who is neither a citizen of
the United States nor has immigrant status there.

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▸Contents — U.S. Income Tax Treaty — Technical Explanation - 1996

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